ОРГАНІЗАЦІЯ ОБЛІКУ І ЗВІТНОСТІ В ДЕРЖАВНИХ КОРПОРАЦІЯХ

Abstract

The article examines the essence and role of state corporations in the national economy. It is multifaceted and varies depending on the economic, political and social conditions that have developed in the country. State corporations are a powerful tool for ensuring economic development, social stability and protection of national interests by stimulating economic development in strategically important industries, controlling the use of resources, investing in research and development, creating jobs and providing social services. The work examines the normative principles and defines the principles on which state corporations function. The effectiveness of public corporations largely depends on their governance, transparency and accountability to the public. Informational support for the efficiency and transparency of management is mainly formed in the accounting and reporting system. The organization of accounting and financial reporting in state corporations is carried out in accordance with the requirements of IFRS, which requires significant additional preparatory costs from the enterprise for the transitional transformational preparation of the accounting policy, revaluation and reclassification of assets and liabilities in accordance with IFRS, retraining of accounting personnel, software adaptation, etc. The article summarizes the accounting and methodological prerequisites for the rationalization of the process of drawing up financial statements according to international standards based on taxonomy. Special attention is paid to the organization of accounting procedures for both financial and non-financial reporting. The importance of the quality of information in reporting forms and the peculiarity of information in non-financial reporting are determined. The main regulatory and legal requirements regarding the forms of financial reporting and the grouping of information of integrated reporting are indicated. The importance of the taxonomy of financial statements and the main requirements for XBRL reporting are given. The interaction between interested parties and the quality of accounting information, which contribute to increasing trust in state corporations and the efficiency of their activities, are indicated.